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dc.contributor.authorChe, Limei
dc.contributor.authorMyllymäki, Emma-Riikka
dc.contributor.authorSvanstrøm, Tobias
dc.date.accessioned2022-05-05T09:19:10Z
dc.date.available2022-05-05T09:19:10Z
dc.date.created2021-11-01T10:04:07Z
dc.date.issued2022
dc.identifier.citationAccounting and Business Research. Online First 29 April 2022en_US
dc.identifier.issn0001-4788
dc.identifier.urihttps://hdl.handle.net/11250/2994322
dc.description.abstractThis study investigates auditors’ assessment of the quality of their own audit engagements, utilising survey data gathered from a Big Four audit firm in Sweden. We first examine to what extent auditors’ self-reported audit quality threatening behaviours (AQTBs) in the audit process are reflected in their assessment of overall audit quality (OAQ). The results indicate that AQTBs overall and all individual AQTBs are associated with quality assessment, though with variations in their significances. Second, we examine whether AQTBs and OAQ are associated with an auditor’s stakeholder priority, i.e. which stakeholder the auditor considers as her highest priority in the audit work. We find that auditors who consider the employer as the highest priority report more AQTBs. However, priorities are not related to OAQ. Furthermore, auditors prioritising the client or employer tend to assess the overall audit quality as being higher than what the AQTBs would suggest (i.e. they over-assess the quality). Interestingly, the findings regarding priorities are only evident among partners. In sum, the findings of this study provide important insights on how auditors themselves assess their audit quality, and on the role of auditors’ stakeholder priorities.en_US
dc.language.isoengen_US
dc.publisherRoutledgeen_US
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internasjonal*
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectaudit qualityen_US
dc.subjectself-assessmenten_US
dc.subjectauditor behaviouren_US
dc.subjectaudit processen_US
dc.subjectstakeholder priorityen_US
dc.titleAuditors’ Self-Assessment of Engagement Quality and the Role of Stakeholder Priorityen_US
dc.title.alternativeAuditors’ Self-Assessment of Engagement Quality and the Role of Stakeholder Priorityen_US
dc.typePeer revieweden_US
dc.typeJournal articleen_US
dc.description.versionpublishedVersionen_US
dc.rights.holderThe authorsen_US
dc.source.pagenumber41en_US
dc.source.journalAccounting and Business Researchen_US
dc.identifier.doi10.1080/00014788.2021.2001638
dc.identifier.cristin1950064
cristin.ispublishedtrue
cristin.fulltextoriginal
cristin.qualitycode1


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Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal
Except where otherwise noted, this item's license is described as Attribution-NonCommercial-NoDerivatives 4.0 Internasjonal